DCIT, DEHRADUN vs. M/S. WINDLASS STEEL CRAFTS, DEHRADUN

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ITA 5725/DEL/2015Status: DisposedITAT Delhi23 February 2021AY 2011-122 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's decision to opt for the Vivad se Vishwas scheme. Consequently, the revenue's appeal was dismissed as infructuous.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, and submitted relevant forms.

What were the issues?

The primary issue was whether the revenue's appeal should proceed given the assessee's enrollment in the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: Ms. Suchitra KambleDr. B. R. R. Kumar

For Appellant: Ms. Ritika Pundir, CA
Hearing: 19.02.2021Pronounced: 23.02.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order of the ld. CIT(A), Dehradun dated 14.08.2015.

2.

At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2.

3.

Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the revenue is being dismissed as infructuous with liberty to the assessee to approach the Tribunal in case the “Form 3” has not been issued by the designated authority.

2 Windlass Steel Crafts 4. In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 23/02/2021.

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